SENATE DOCKET, NO. 486 FILED ON: 1/15/2015
SENATE . . . . . . . . . . . . . . No. 59
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The Commonwealth of Massachusetts
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PRESENTED BY:
Michael J. Barrett
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying proposal for constitutional amendment:
Proposal for a legislative amendment to the Constitution providing for a graduated income tax.
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PETITION OF:
Name: | District/Address: |
Michael J. Barrett | Third Middlesex |
Timothy J. Toomey, Jr. | 26th Middlesex |
Chris Walsh | 6th Middlesex |
David M. Rogers | 24th Middlesex |
Peter V. Kocot | 1st Hampshire |
Tricia Farley-Bouvier | 3rd Berkshire |
Mary S. Keefe | 15th Worcester |
Jason M. Lewis | Fifth Middlesex |
Cory Atkins | 14th Middlesex |
Ruth B. Balser | 12th Middlesex |
Thomas M. McGee | Third Essex |
Carmine L. Gentile | 13th Middlesex |
Daniel A. Wolf | Cape and Islands |
Benjamin Swan | 11th Hampden |
Patricia D. Jehlen | Second Middlesex |
Kay Khan | 11th Middlesex |
SENATE DOCKET, NO. 486 FILED ON: 1/15/2015
SENATE . . . . . . . . . . . . . . No. 59
By Mr. Barrett, a petition (accompanied by proposal for constitutional amendment, Senate, No. 59) of Michael J. Barrett, Timothy J. Toomey, Jr., Chris Walsh, David M. Rogers and other members of the General Court for a legislative amendment to the Constitution providing for a graduated income tax. Revenue. |
The Commonwealth of Massachusetts
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In the One Hundred and Eighty-Ninth General Court
(2015-2016)
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Proposal for a legislative amendment to the Constitution providing for a graduated income tax.
A majority of all the members elected to the Senate and House of Representatives, in joint session, hereby declares it to be expedient to alter the Constitution by the adoption of the following Article of Amendment, to the end that it may become a part of the Constitution [if similarly agreed to in a joint session of the next General Court and approved by the people at the state election next following]:
ARTICLE OF AMENDMENT.
SECTION 1: Article XLIV of the Amendments to the Constitution is hereby amended by striking out the second and third sentences and inserting in place thereof the following 2 sentences:-
“To ensure that the burden of such a tax is fairly and equitably distributed, such tax shall be levied at graduated rates, so that higher rates are imposed on taxable income in higher ranges and lower rates on taxable income in lower ranges. The general court shall set the rates of such tax, may grant reasonable exemptions and abatements, and shall establish no fewer than 5 income brackets, provided, however, that (1) tax on income shall not be increased by more than 0.5 per cent for any tax bracket in any 2-year legislative session; (2) no rate of tax on income shall exceed 9 per cent; (3) the highest tax bracket income range shall be set to comprise approximately the top 5 per cent of earners in the commonwealth; (4) the second highest tax bracket income range shall be set to comprise approximately the sixty-sixth percentile to the ninety-fifth percentile of earners in the commonwealth; (5) the third highest tax bracket income range shall be set to comprise approximately the thirty-sixth percentile to the sixty-fifth percentile of earners in the commonwealth; (6) the fourth highest tax bracket income range shall be set to comprise approximately the sixth percentile to the thirty-fifth percentile of earners in the commonwealth; (7) the fifth highest tax bracket income range shall be set to comprise approximately the lowest 5 per cent of earners in the commonwealth; and (8) the upper and lower limits of the income range assigned to each marginal tax bracket shall be set and published annually by the department of revenue.”